Accounting for biological assets: IAS 41
Metadatos
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Metadatos
Título
Accounting for biological assets: IAS 41Autoría
Tutor/Supervisor; Universidad.Departamento
Fuertes Fuertes, Iluminada; Universitat Jaume I. Departament de Finances i ComptabilitatFecha de publicación
2017Editor
Universitat Jaume IResumen
In the absence of a specific accounting regulation for the evaluation of the assets of
agricultural enterprises, the International Accounting Standard Board prepared the IAS
41 to cover all aspects related to ... [+]
In the absence of a specific accounting regulation for the evaluation of the assets of
agricultural enterprises, the International Accounting Standard Board prepared the IAS
41 to cover all aspects related to agriculture. Thus, this regulation introduced a new
method of evaluating of biological assets, the fair value.
In this paper, a more in-depth analysis will be performed on the operation of the AS 41.
The different assets regulated by this standard will be studied, as well as the
differences generated with the Spanish accounting regulations. This paper will also
analyze the different opinions created by the application of this method and the
different alternative methods for the evaluation of assets when the fair value can not be
reliably estimated. Also, different illustrative cases will be shown to see the impact of
fair value on the evaluation of biological assets. These conclude that, although this
method provides more reliable results than others, it can not always be used because
of its inability to determine fair value reliably. [-]
Palabras clave / Materias
Descripción
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2016/2017
Tipo de documento
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